{"data":{"id":"us-ct/conn.-gen.-stat.-12-384","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-384","heading":"Liability of representatives of estates and transferees.","body":"Administrators, executors and trustees of estates and transferees shall be personally liable for the tax imposed by this chapter and for any interest thereon, except that no administrator, executor or trustee shall be liable for a greater sum than the value of the property actually received by him, and transferees shall be liable only for the tax and interest on property transferred to them.","path":["TITLE 12. TAXATION","CHAPTER 216*. SUCCESSION AND TRANSFER TAXES","PART V. ENFORCEMENT OF TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_216.htm#sec_12-384","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"d30272e020022fab0684c00b4730809f1ba53b1333bedebfd2ec51e13a6e258a","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-383","next":"us-ct/conn.-gen.-stat.-12-385"},"notice":"GroundRules: Original legal text. Not legal advice."}